Section Text
section 13, clause (a), or issued for sale from a warehouse established, authorized or continued under this Act, or (ii) by 2525. Sec. 92 renumbered as sub-sec.(1) of that sec. and sub-sec.
(2) ins. by W.B. Act 40 of 1979. [a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected, under.) a license granted in respect of the provisions of section 13, clause (b) or caluse (c) ;
(e) on spirit or beer manufactured in any distillery or brewery licensed, established, authroized or continued under this Act, (i) by a rate charged upon the quantity produced in or issued from the distillery or brewery, as the case may be, or issued for sale from a warehouse established, authorized or continued under this Act, or (ii) in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the 2626. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. (State Government) may prescribe ; and (f) on tari drawn, under a license granted under section 14, sub-section (1), by a tax on each tree from which the drawing of tari is permitted :
Provided that, where payment is made upon the issue of an excisable article for sale from a warehouse, it shall be at the rate of duty in force on the date of issue of such article from such warehouse :
Provided also that no tax shall be levied in respect of any tree from which tari is drawn only for the manufacture of gur or molasses and under such special conditions as the 2727. Sec. 92A ins. by Ben. Act 7 of 1914. [Excise Commissioner] may prescribe. Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] may accept payment of a sum in consideration of the grant of any exclusive privilege under secion 22.